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On the making of a claim for conditional exemption, the Board (through Arts Council England) may, in its absolute discretion, designate as objects within the conditional exemption¹:

1. Ìý

   (a)ÌýÌýÌýÌý any relevant object which appears to the Board to be pre-eminent for its national, scientific, historic or artistic interest

2. Ìý

   Relevant object means a picture, print, book, manuscript, work of art or scientific object, or anything not falling within the preceding description that does not yield income².

3. Ìý

   National interest includes interest within any part of the UK, ie, England, Wales, Scotland and Northern Ireland (see I9.101).

4. Ìý

   (b)ÌýÌýÌýÌý any collection or group of relevant objects which, taken as a whole, appears to the Board to be pre-eminent for its national, scientific, historic or artistic interest

5. Ìý

   (c)ÌýÌýÌýÌý any land which in the opinion of the Board is of outstanding scenic or historic or scientific interest

6. Ìý

   (d)ÌýÌýÌýÌý any building for the preservation of which special steps should in the opinion of the Board be taken by